BEFORE THE UTAH STATE TAX
COMMISSION
____________________________
In Re: )
: INFORMAL
DECISION
XXXXX, ) Appeal No. 92-1781
:
) Account
No. XXXXX
______________________________
STATEMENT OF CASE
This
matter came before the Utah State Tax Commission pursuant to the Administrative
Procedures Act and the rules of the Utah State Tax Commission for informal
proceedings. As provided for by Utah
Code Ann. §63-46b-5, this decision is based upon information contained in the
Tax Commission's file.
FINDINGS
1.
The tax in question is sales and use
tax.
2. The periods in question are the first
quarter of XXXXX and the last quarter of XXXXX.
3. Tax Commission records show that Petitioner
filed its first quarter XXXXX sales and use tax return with payment ($$$$$) on
XXXXX, nearly three and a half months late.
As a result, the Commission assessed Petitioner two $$$$$ late
penalties, one for late filing and the other for late payment. Two $$$$$ legal fees were also added, plus
interest.
4. Commission records also show that Petitioner
filed its fourth quarter XXXXX sales and use tax return with payment ($$$$$) on
XXXXX, five days late. As a result, the
Commission assessed Petitioner two $$$$$ late penalties, a $$$$$ legal fee and
interest.
5. Upon initial review requested by Petitioner,
the Commission later waived $$$$$ in penalties on each quarter in question.
6. Petitioner's bookkeeper, XXXXX, explained
that the fourth quarter XXXXX payment and return were sent in one envelope and,
inadvertently, without postage. The
post office returned the envelope and Petitioner added the stamp and sent it on
its way, causing the lateness.
7. Petitioner is requesting a waiver of the
remaining penalties, fees and interest.
DECISION AND ORDER
The
Tax Commission finds sufficient cause exists to reduce the penalties assessed
on the first quarter XXXXX sales and use tax to a single $$$$$ penalty, two
legal fees and interest.
Sufficient
cause also exists to waive the penalties, legal fee and interest assessed on
the fourth quarter XXXXX sales and use tax.
DATED
this 14th day of July, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val
Oveson Roger
O. Tew
Chairman Commissioner
Joe B.
Pacheco Alice
Shearer
Commissioner Commissioner